Indicted last year, Kelley’s first trial ended in an acquittal on one count of lying to an Internal Revenue Service agent. The jury was unable to reach a verdict on 14 others counts.

Kelley’s attorneys argued that if Kelley was acquitted of lying to an IRS agent about his tax returns then by default he didn’t falsify his tax returns and he should be acquitted of those tax charges — and if he was to be retried on them it would amount to double jeopardy.

The judge disagreed and Kelley’s team said they would appeal to the 9th Circuit Court of Appeals.

That could take up to a year and delay Kelley’s retrial, set for March.